浅谈企业会计控制体系的建立和实施

会计控制是指通过会计工作和利用会计信息对企业生产经营活动进行的指挥、调节、控制等活动,以保证企业价值最大化目标的实现。本文从经济发展、企业规模不断扩大、资本越来越集中、经营更加复杂的角度阐述了建立会计控制体系的必要性,认为建立企业会计控制体系的根本方法是建立有效的激励机制,应力求达到会计控制体系与财务管理体制相一致,将企业的战略与目标、评价与激励纳入整个控制体系。同时,还需加强企业内部会计监督,坚持在“激励 约束”的基础上建立、完善和实施企业会计控制体系。     

Italian Utilities and Public Control: Evidence of Merger Effects

ABSTRACT

Increasing competition-induced mergers amongst public utilities may favour in Italy a reduction in public control and an increase in fair value accounting. In this context, conducting a multiple case study characterized by an innovative comprehensive approach, it is investigated how the peculiarities of the sector affect integration and the subsequent accounting representation of the post-merger entity. The findings show, firstly, the persistent will of the public shareholders to maintain control and, secondly, shed light on a form of interconnected ‘accounting levelling out’ that seems ill-suited to represent the economic reality of the most significant post-merger companies, despite New Public Management provisions.     

Changing contexts: A quasi-experiment examining adolescent delinquency and the transition to high school

In a quasi-experiment, we examine whether changing schools during the transition from 8th to 9th grade influences adolescent delinquency, using a sample of more than 14,000 students in 26 public school districts (PROSPER study). The dataset follows students for eight waves from 6th through 12th grade and facilitates a unique, direct comparison of students who change schools with those who remain in the same school during this period. Results show that students who transition between schools report significantly less delinquency after the shift than those who do not, and that this difference persists through 10th grade. This decline is most pronounced when adolescents from multiple middle schools move to a single high school (i.e., multifeeder transitions). Students who transition between schools have fewer delinquent friends and participate in less unstructured socializing following the change in school environment, which partially mediates their reduced delinquency. Results provide some support for theories of differential association and routine activities. Our findings highlight the role of a crucial, yet understudied, life transition in shaping adolescent delinquency. The results from this quasi-experiment underscore the potential of alterations in social context to significantly dampen juvenile delinquency throughout high school.     

Command without control: The case of China's environmental target system

In the existing literature there is general agreement that the effectiveness and efficiency of command and control instruments versus market‐based instruments is highly context specific. A country's particular regulatory environment and state capacity, as well as the features of given environmental problems, play an important role in ascertaining what the “right” set of policy instruments for environmental management might be. This article examines how command and control instruments are used as an environmental enforcement mechanism in China's authoritarian state. Based on extensive fieldwork, this paper shows that the reliance on binding environmental targets as the main domestic policy instrument in China has generated numerous undesirable consequences. While China's target‐based approach to implementation has incentivized local officials to strictly enforce environmental mandates, there are numerous shortcomings in the system. In particular, target rigidity, cyclical behaviour, poor data quality, and the absence of an independent monitoring agency have generated adverse effects and contribute to a yawning gap between regulatory goals and outcomes. The paper concludes that binding environmental targets as the main command–control instrument in China can be more accurately described as “command without control” as the target‐setting central government does not exercise a high degree of control over implementation and monitoring processes. But command and control instruments can be suited for managing “first‐generation” environmental problems and addressing environmental issues that have easily identifiable pollution sources and which are easy to verify.     

我国家庭暴力问题再探

家庭暴力问题可以说自家庭这个社会团体的出现便存在,无论是中国还是外国概莫能外。家庭暴力问题已经成为构建和谐家庭与和谐社会的大敌,是造成社会不稳定、影响社会发展的重要因素。从家庭暴力的特性、加害人和被害人的互动关系、家庭暴力产生的原因和控制模式等方面进行探讨,有助于对家庭暴力问题的系统解决。     

论警务实战指挥决策风险与控制

指挥决策风险在警务实战行动中是客观存在的。风险与决策风险是由若干要素构成的。在实战中,决策风险直接影响和制约指挥活动的成效,决定实战行动的成败。通过分析,我们可以了解和掌握影响决策风险的要素。对指挥决策风险进行有效控制,这是公安机关指挥员的一个重要任务和课题。     

The Control of Police Powers

This article points to a frequent feature in debates about the control of the police. Aside from cultural and political characteristics in the last decades, policing has changed and at present it is going through a stage of rapid change. The author defines the historical roots of police in democracies. He places the police within the framework of the sovereign state, the administration, the judiciary and the citizens. The state's control of police powers is described in its interdependency with new demands on the part of citizens regarding micro (domestic sphere/neighbourhood/community) and macro (urban sphere/state/European) levels. On a European scale, the article provides an oversight over the existing network consisting of internal, administrative, parliamentarian, judiciary, and civil (non-government/social movements) control agencies and mechanisms. In its conclusions the concept of ethical standards is introduced as a means of effective high-quality police management.     

高校校园治安防控体系建设

建设高校治安防控体系是维护高校安全,治安防控社会化的一项重大举措。以“发案少,秩序好,校园安全稳定,师生员工满意”为目标,坚持“以人为本,强调法制,防范为主,内主外辅”的原则,有效组合预警系统、巡逻防控、要害保卫、内外协作四大网络防范力量,科学实施治安责任、群防群治、快速反应、奖惩考核、宣传教育、人员管理等六个方面的长效管理。     

国外企业合并控制反垄断法发展趋势的分析

本文较详尽地分析了国外企业合并控制反垄断法从严厉走向宽松的发展趋势 ,指出我国在选择运用这一法律制度时 ,应注意兼顾国家产业政策 ,加强对垄断性企业合并认定标准的经济分析     

论耕地的法律保护

耕地是土地的精华 ,保护耕地是事关全国大局和中华民族子孙后代的大问题 ,永远忽视和放松不得。笔者认为 ,耕地保护的基本目标是耕地总量动态平衡 ,耕地特殊保护应以土地利用规划为依据 ,严格实行耕地的法律管制 ,惩处非法占用行为